PT BISMEN SMEA

RECAPITULATION JOURNAL

SALES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

PETTY CASH JOURNAL

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

REKAP JURNAL HAL:1dari 19

REKAP JURNAL HAL:2dari 19
 PT BISMEN SMEA
GENERAL LEDGER

Account Number:
Account: Petty Cash GENERAL LEDGER 11100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 5,000,000 -

Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 193,975,300 -

Account Number:
Account: Marketable Securities GENERAL LEDGER 11102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 105,000,000 -

Account Number:
Account: Account Receivable GENERAL LEDGER 11103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 19,404,000 -

BUKU BESAR HAL: 3 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 2,250,000

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11105
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 33,800,000 -

Account Number:
Account: Office Supplies GENERAL LEDGER 11106
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 40,000,000 -

Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11107
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 15,350,000 -

BUKU BESAR HAL: 4 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11108
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 25,000,000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER
11109
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 108,000,000 -

Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 250,000,000 -

Account Number:
Account: Building GENERAL LEDGER 13101
Balance
Date Description Ref. Debit Credit
BUKU BESAR HAL: 5 dari 19
 PT BISMEN SMEA
GENERAL LEDGER

Date Description Ref. Debit Credit

Debit Credit
Dec 1 Opening Balance 992,000,000 -

Accumulated Depreciation - Account Number:

Account: GENERAL LEDGER 13102
Building
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 118,750,000

Account Number:
Account: Vehicles GENERAL LEDGER 13103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 960,000,000 -

Accumulated Depreciation - Account Number:

Account: GENERAL LEDGER 13104
Vehicles
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 123,750,000

BUKU BESAR HAL: 6 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Account Number:
Account: Equipment GENERAL LEDGER 13105
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 270,000,000 -

Accumulated Depreciation - Account Number:

Account: GENERAL LEDGER 13106
Equipment
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 158,437,500

Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 5,000,000

Account Number:
Account: Wages & Salaries Payable GENERAL LEDGER 21101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

BUKU BESAR HAL: 7 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Electricity, Telephone & water Account Number:

Account: GENERAL LEDGER 21102
Payable
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER 21103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 16,000,000

Account Number:
Account: Income Tax Payable GENERAL LEDGER 21104
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 85,000

Account Number:
Account: Devidend Payable GENERAL LEDGER 21105
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 25,000,000

BUKU BESAR HAL: 8 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Account Number:
Account: Bank Mandiri Loan GENERAL LEDGER 22101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 177,925,000

Account Number:
Account: Cammond Stock GENERAL LEDGER 31000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 600,000,000

Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31001
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 275,000,000

Account Number:
Account: Retained Earning GENERAL LEDGER 31002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1,035,000,000

BUKU BESAR HAL: 9 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Account Number:
Account: Devidend GENERAL LEDGER 31003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 100,000,000 -

Account Number:
Account: Income Summary GENERAL LEDGER 31004
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 2,434,530,000

Account Number:
Account: Sales Service GENERAL LEDGER 41001

BUKU BESAR HAL: 10 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 150,000,000

Account Number:
Account: Sales discount GENERAL LEDGER
41002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 7,865,000 -

Account Number:
Account: Sales returns GENERAL LEDGER 41003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 45,000,000 -

Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,847,668,200 -

BUKU BESAR HAL: 11 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 56,000,000 -

Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Depreciation Expense - Building GENERAL LEDGER 61102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 2,925,000 -

BUKU BESAR HAL: 12 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Account Number:
Account: Rent Expense GENERAL LEDGER 61104
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Wages & Salaries Expense Account Number:

Account: GENERAL LEDGER 62100
(Administrative)
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 19,500,000 -

Electricity, Telephone & water Account Number:

Account: GENERAL LEDGER 62101
Expense
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8,415,000 -

Account Number:
Account: Utility Expense GENERAL LEDGER 62102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 3,850,000 -

BUKU BESAR HAL: 13 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Account Number:
Account: Depreciation Expense - vehicles GENERAL LEDGER 62103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 13,125,000 -

Depreciation Expense - Account Number:

Account: GENERAL LEDGER 62104
Equipment
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Supplies Expense GENERAL LEDGER 62105
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Transportation Expense GENERAL LEDGER 62106
Balance
Date Description Ref. Debit Credit
Debit Credit

BUKU BESAR HAL: 14 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Dec 1 Opening Balance 5,880,000 -

Other General & Administrative Account Number:

Account: GENERAL LEDGER 62107
Expense
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 5,070,000 -

Account Number:
Account: Income Taxes Expense GENERAL LEDGER 63000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Interest Revenue GENERAL LEDGER 71000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 23,400,000

Gain on Sales marketable Account Number:

Account: GENERAL LEDGER
BUKU BESAR HAL: 15 dari 19
 PT BISMEN SMEA
GENERAL LEDGER

Account: GENERAL LEDGER 71001

Securities
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Gain on Sales Plant Assets GENERAL LEDGER 71002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Other Income GENERAL LEDGER 71003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 45,000,000

Account Number:
Account: Bank Charges GENERAL LEDGER 81000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 17,625,000 -

BUKU BESAR HAL: 16 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

Account Number:
Account: Interest Expense GENERAL LEDGER 81001
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 12,925,000 -

Loss on sales marketable Account Number:

Account: GENERAL LEDGER 81002
Securities
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,750,000 -

Account Number:
Account: Loss on Sales Plant Assets GENERAL LEDGER 81003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,500,000 -

Account Number:
Account: Other Expense GENERAL LEDGER 81004
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23,500,000 -

BUKU BESAR HAL: 17 dari 19

 PT BISMEN SMEA
GENERAL LEDGER

BUKU BESAR HAL: 18 dari 19

 PT BISMEN SMEA
TRIAL BALANCE
December 31, 2011

ACCOUN
ACCOUNT NAME DEBIT CREDIT
T NO.
11100 Petty Cash
11101 Cash In Bank
11102 Marketable Securities
11103 Account Receivable
11104 Allowances for Bad Debts
11105 Merchandise Inventory
11106 Office Supplies
11107 Value Added Taxes - In
11108 Prepaid Income Taxes
11109 Prepaid Rent
13100 Land
13101 Building
13102 Accumulated Depreciation - Building
13103 Vehicles
13104 Accumulated Depreciation - Vehicles
13105 Equipment
13106 Accumulated Depreciation - Equipment
21100 Account Payable
21101 Wages & Salaries Payable
21102 Electricity, Telephone & water Payable
21103 Value Added Taxes - Out
21104 Income Tax Payable
21105 Devidend Payable
22101 Bank Mandiri Loan
31000 Cammond Stock
31001 Additional Paid In capital
31002 Retained Earning
31003 Devidend
31004 Income Summary
41000 Sales
41001 Sales Service
41002 Sales discount
41003 Sales returns
51000 Cost of sales
61100 Wages & Salaries Expense (Sales)
61101 Bad Debts- expense
61102 Depreciation Expense - Building
61103 Advertising Expense
61104 Rent Expense
62100 Wages & Salaries Expense (Administrative)
62101 Electricity, Telephone & water Expense
62102 Utility Expense
62103 Depreciation Expense - vehicles
62104 Depreciation Expense - Equipment
62105 Supplies Expense
62106 Transportation Expense
62107 Other General & Administrative Expense
63000 Income Taxes Expense
71000 Interest Revenue
71001 Gain on Sales marketable Securities
71002 Gain on Sales Plant Assets
71003 Other Income
81000 Bank Charges
81001 Interest Expense
81002 Loss on sales marketable Securities
81003 Loss on Sales Plant Assets
81004 Other Expense

TB-DEC-- HAL: 19dari19